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Frequently Asked Questions
Frequently Asked Questions
Got a question that is not answered here? Send it to
foundation@sdms.org!
Who is the SDMS Foundation?
The SDMS Foundation is a nonprofit corporation that is permanently affiliated with
the Society of Diagnostic Medical Sonography (SDMS).
What is a charitable, nonprofit organization and why is it important to the SDMS
and members like me?
A charitable organization is a type of nonprofit organization (NPO). Its focus is
centered around goals of a general philanthropic nature (e.g. charitable, educational,
religious, or other activities serving the public interest or common good). Charitable
organizations may apply to the Internal Revenue Service (IRS) for recognition as
an tax exempt charitable organization described in Section 501(c)(3) of the Internal
Revenue Code. Assuming the organization receives this recognition from the IRS,
the recipient organization does not have to pay income tax on the donation and the
donor may receive a deduction on their tax return (depending on their particular
tax situation).
The SDMS Foundation has been recognized by the IRS as a tax exempt public charity.
Your donation is deductible for income, gift and estate tax purposes to the extent
permitted by law (donors should consult a tax professional for more information).
The various programs offered or under development by the SDMS Foundation will benefit
individual SDMS members (as recipients of grants or scholarships) as well as the
entire sonography community.
How is the SDMS Foundation funded?
The SDMS Foundation is funded through the generous donations of individuals and
corporations. Donations may be a single or multi-year donation. Donations will also
be accepted through planned giving programs. Please consider making a
donation to help support your SDMS colleagues and the sonography community.
Who is on the SDMS Foundation Board and how are Board members selected?
The "initial" Board of the SDMS Foundation was composed of the members of the Executive
Committee of the SDMS. These SDMS members volunteered to assist the SDMS Foundation
get established and will guide it during its initial activities. Beginning in October,
2009, the SDMS Board of Directors will appoint a new SDMS Foundation
Board. To ensure coordination between the SDMS and the SDMS Foundation,
some of the SDMS Foundation Board members will be SDMS Board members as well. Other
SDMS members will be appointed to serve on the SDMS Foundation Board. Board members
must be SDMS members in good standingand will serve two year terms. As each incoming
SDMS President prepares to take office, they request volunteers to serve on SDMS
Committees - the SDMS Board will use this same process to identify candidates for
appointment to the SDMS Foundation Board of Directors. SDMS Foundation Board members
may not serve more than two consecutive terms.
Will there be more charitable programs available from the SDMS Foundation?
Absolutely! The 2010 SDMS Foundation programs include
several individual grants and scholarships which are available to SDMS members who
demonstrate a need. Other programs are also being considered including grants to
educational institutions to aid in applying for CAAHEP programmatic accreditation,
fellowships (in education, research, and policy), and much more...but all the SDMS
Foundation programs depend on the generous contributions of SDMS members and corporations.
Please consider making a donation to help support your
SDMS colleagues and the sonography community.
Will the SDMS Foundation be involved in lobbying?
The SDMS Foundation currently has no plans to be involved in any lobbying; but
if it chose to in the future, it's lobbying efforts would be related to legislative
or regulatory issues that directly impact the SDMS Foundation or its charitable
programs. Some incorrectly believe that a 501(c)(3) tax exempt organizations
cannot lobby. But in fact, federal law and IRS regulations permit such organizations
to lobby at the local, state, or federal levels if the organization's lobbying activities
are "insubstantial" (a fairly nebulous, undefined term) or the organization has
elected a "safe harbor" under Internal Revenue Code 501(h) (which establishes specific
maximum lobbying expenditures for the organization based on its size). The SDMS
Foundation has received 501(c)(3) tax exempt status and elected the "safe harbor" option because it allows the SDMS Foundation to know the
lobbying limit (rather than trying to determine what the IRS will consider to be
"insubstantial"). Note that the SDMS Foundation is prohibited by its
organizing documents and federal law from participating in campaigns for
local, state, or federal office.
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